Commonwealth Consolidated Acts

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SOCIAL SECURITY ACT 1991 - SECT 1061ZVJG

Returns, assessments, collection and recovery

                   Subject to Part 2AA.4 and this Part:

                     (a)  Part IV of the Income Tax Assessment Act 1936 ; and

                     (b)  Division 5 of the Income Tax Assessment Act 1997 ; and

                     (c)  Part 4-15 in Schedule 1 to the Taxation Administration Act 1953 ;

apply, so far as they are capable of application, in relation to a compulsory SSL repayment amount of a person as if it were income tax assessed to be payable by a taxpayer by an assessment made under Part IV of the Income Tax Assessment Act 1936 .



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